Presently, with the improvement of people's living standard, pets like cats, dogs or the like are playing an increasingly important role in people's lives. People are also demanding more for the sanitation of their pets. But in daily life, the disposal of pet excreta requires considerable attention from pet owners. Pet urinal mats have been used to protect environments, to create a more comfortable habitat for pets, and to reduce the amount of work for the people cleaning up after the pets. Super absorbent resin, which is a kind of water-swelling functional polymer material having super-hydrophilic groups, is added in the production process of the pet urinal pad, providing increased water absorption capacity, increased water absorption speed, no dehydration under pressure, strong water retaining capacity, and the like. Although the super absorbent resin can absorb water amounting to several hundred and even several thousand times of its weight, the anti-electrolytic property of super absorbent resin is poor, and the saline water absorption ability thereof is only about 10% of that of deionized water. Because pet urine includes electrolytes such as Na+, K+ and the like, pet urine may be completely absorbed only when more super absorbent resins are included in the pet urinal pad. Because pet urine includes urea, which can be transformed into ammonia gas, the pet urinal pad may have an unpleasant odor, and the environmental health may be affected if it is not timely treated.